RSM Poland


Entries from July 2020


31 July 2020
Katarzyna JAWORSKA

If not for Facebook and some extremely nice gentleman who exactly a year ago talked me into taking up ACCA accredited studies, I wouldn’t have passed 9 ACCA exams certifying my professional qualifications and giving me the feeling that I have taken a great step forward in my professional life. I’ve decided to invest in own development and I don’t regret taking up this challenge.

28 July 2020

Today, we will once again discuss the most interesting advance tax rulings in individual cases that have been published recently. We hope it will give you some insight into transfer pricing and make it easier for you to prepare your 2019 tax documents. The advance tax rulings that will be analysed here apply to the legislation in force as of 1 January 2019. We will briefly discuss tax rulings on: partnerships, exemptions from the documentation obligation as regards a loss from a revenue stream including the controlled transaction, and the documentation obligation for a cash contribution.

20 July 2020

As I mentioned in my previous article on Asset measurement in a state of epidemic and economic slowdown, the measurement should be careful when it comes to right-of-use assets (i.e. leased assets, as they are popularly called), all the more so since an amendment to IFRS 16 has been in force for more than a month now.

9 July 2020

Until 30 June 2020, medium and large enterprises could apply for subsidies to compensate for increasing energy prices. This assistance was granted to taxpayers upon request, and subsidies were handed out by the Price Difference Fund from the state budget. The entrepreneurs who have received subsidies are now in for a nasty surprise. Most likely, they will have to account for the assistance they were given.

1 July 2020

When complex manufacturing processes make cost accounting insufficient as a source of information for decision making purposes, it is a good idea to opt for activity based costing (ABC). This concept is more than just calculating a unit cost; it is about monitoring the costs of processes and activities in an organisation.